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TMI BlogSet up of M S wire/HB wire galvnizing plantX X X X Extracts X X X X X X X X Extracts X X X X ..... Is galvnizing of M S Wire/HB wire a manufacturing activity If Not I am running arolling mill to manufacture tmt can I set up M S wire/HB wire galvnizing plant in my premises - Reply By Surender Gupta - The Reply = Galvanisation does not amount to manufacture within the meaning of Section 2 (f) of the Central Excises and Salt Act, 1944 - See Circular No. 19/19/94-CX , dated 9-2-1994 - Since ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the same is not amount to manufacture, that can not be a ground to denial of setting up a galvanization plant in the existing premises engaged in manufacturing of excisable goods. However, if the identity of goods are same or the processes are part of same or similar activity, some precautionary measures required to be taken. - Reply By shankar patil - The Reply = PLease chk with chapter notes, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the process amounts to manufcaturer, hence duty would be payable tkls shankar patil 9371209751 - Reply By Surender Gupta - The Reply = Yes, you are correct and there is mistake in my submission - as per chapter note no. 4 of chapter 73, it is manufacture, which read as, "4. In relation to products of this Chapter, the process of galvanization shall amount to 'manufacture'" - - Set up of M S wir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e/HB wire galvnizing plant - Query Started By: - sanjeev jain Dated:- 28-8-2009 Other Topics - Got 3 Replies - Indian Laws - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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